1
 
PRICEWATERHOUSECOOPERS                                                 EXHIBIT 7
 
                       CONSENT OF INDEPENDENT ACCOUNTANTS
 
     We consent to the inclusion in this Registration Statement of MONY America
Variable Account L on Form S-6 of our reports dated February 11, 1998, February
14, 1997 and February 19, 1996, on our audits of the financial statements of
MONY America Variable Account L and our report dated February 27, 1998, on our
audits of the statutory financial statements of MONY Life Insurance Company of
America.
 
     We also consent to the references to our Firm under the captions
"Independent Accountants" and "Financial Statements" in the Prospectus.
 
                                          PricewaterhouseCoopers LLP
New York, New York
September 28, 1998